Malawi

Individual - Taxes on personal income

Last reviewed - 21 July 2022

Regardless of residence, an individual will be taxed only on Malawi-source income and not on passive foreign income.

Personal income tax rates

A flat rate of 15% applies to non-residents on all income.

The following tax rates apply to income for resident individuals in Malawi.

Taxable income (MWK) Tax rate (%)
Over Not over
0 1,200,000 0
1,200,000 12,000,000 25
12,000,000 36,000,000 30
36,000,000 72,000,000 35
72,000,000 and above 40